coordination of accounting standards meaning in Chinese
会计准则的协调
Examples
- International coordination of accounting standard
会计准则的国际协调 - Then , the author utilizes apart the method of event study and association study , and amends three models selected according to research demands and objective facts . the result of applying the models to 82 samples companies that simultaneously issued stock in a and b stock market negates the hypothesis . the finding shoe that the international coordination of accounting standards is still the major direction of its construction presently
接着，文章分别运用事件研究法、关联研究法，根据本文的研究需要和客观情况修正所选取的三个模型，对82家同时发行a 、 b股的样本公司进行实证检验，检验结果表明假设不成立，即按照中国会计准则编制的会计盈余数字更具决策有用性，说明当前我国的会计准则建设仍应以国际协调为主。 - Therefore , more and more countries have adopted international accounting principles . great progress has been made in international coordination of accounting standards in those countries , for which the purpose is to reduce the cost of forming accounting standards , to reduce their firms ’ costs of raising - money in international market and transaction cost , keeping their firms an advantage in global economy competition and development
因此,越来越多的国家已加入到了采用国际会计准则的行列中,这些国家在会计标准国际协调方面均取得了很大的进展,其目的就在于努力降低本国会计标准的制定成本,降低本国企业在国际市场上的筹资成本和交易成本,使本国企业在全球性的经济竞争和发展中处于优势。